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PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN MANAJEMEN LABA TERHADAP AGRESIVITAS PAJAK Nurhasan, Yunus; Ramdani, Chaeru Syahru; Saga, Baharudin; Septanta, Rananda
Jurnal Manajemen dan Bisnis Vol 3, No 2 (2023)
Publisher : Universitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jmb.v3i2.3375

Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan, profitabilitas dan manajemen laba terhadap Agresivitas Pajak selama periode 2018 – 2022, yaitu diperoleh sebanyak 54 data pada penelitian ini. Jenis data yang digunakan adalah data sekunder, berupa laporan tahunan perusahaan. Analisis data menggunakan statistik deskriptif, uji asumsi klasik, koefisien determinasi dan analisis regresi linier berganda. Pengolahan data menggunakan program SPSS untuk melakukan analisis regrresi linier berganda, koefisien determinasi, uji normalitas, uji multikolinieritas, uji autokorelasi dan uji hipotesis. Hasil Penelitian ini menunjukkan bahwa Hasil penelitian menunjukkan bahwa data telah memenuhi asumsi klasik seperti data distribusi normal, tidak terjadi multikolieritas, tidak terjadi heteroskedastisitas dan tidak ada autokorelasi. Dari hasil hipotesis secara parsial Profitabilitas memiliki pengaruh positif signifikan terhadap Agresivitas Pajak dan Ukuran perusahaan serta manajemen laba tidak pengaruh negatif signifikan terhadap Agresivitas Pajak.

Budidaya Limbah Kelapa Untuk Wirausaha Masyarakat Kreatif Saga, Baharuddin; Nurhasan, Yunus; Ekarisma, Deny; Septanta, Rananda
Jurnal PKM Manajemen Bisnis Vol. 5 No. 1 (2025): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v5i1.1154

The purpose of this community service is to provide information on how to increase the potential of natural resources located in Cerdas berdikari pamulang, which is an area that has quite high potential in the coconut waste plant business in general, but currently it has not been utilized optimally by the local community at this time. , most of the coconut waste plants that are produced are immediately sold individually without knowing the harvest that the accounting information system consumes. This is due to a lack of innovation from the local community. Therefore, coconut waste cultivation is one way that can be done by harvesting quite small or large areas of land that can be put to good use, maintain nutritional value, and increase economic value. With this cultivation empowerment, it is hoped that it can help improve the economy of the people of South Tangerang and take advantage of the harvest of coconut waste plants for social welfare which is more durable to give rise to various innovations in processing coconut waste itself in a sustainable manner.

Pengaruh Peraturan Pajak, Kualitas Pelayanan dan Tax Amnesty terhadap Preferensi Resiko Septanta, Rananda; Nurhasan, Yunus; Ekarisma, Deny; Saga, Baharudin
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 5 No. 1 (2025): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v5i1.1190

This research aims to determine tax regulations, quality of tax services, and tax amnesty risk preferences. The population in this research is individual taxpayers registered at the Tangerang Pratama Tax Service Office. The sample in this study was one hundred individual taxpayers. The distribution of questionnaires was carried out using the convenience sampling method. Ten questionnaires were distributed, but only one hundred could be processed with a response rate of ninety percent. The data analysis technique in this research uses the classic assumption test via SPSS22. The research results show that tax amnesty and service quality influence risk preferences.

Pengaruh Umur Perusahaan, Profitabilitas Dan Masa Perikatan Audit Terhadap Kecepatan Publikasi Laporan Keuangan Septanta, Rananda; Nurhasan, Yunus; Arslan, Rijal; Eko Ari Wibowo, Muhammad
GEMA EKONOMI Vol 12 No 3 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Fulfillment activities in the adjustment of standards and procedures applicable in Indonesia, auditors need time in completing the audit. If the auditor does not have the accuracy, accuracy and expertise in auditing. This affects the length of audit completion which is getting longer. This also has an impact on the publication of the company's financial statements which results in the quality of the financial statements will decrease, especially the reliability and relevance of the information. This study aims to determine the effect of the company's age, profitability and audit engagement period on the speed of publication of financial statements. The research model used in the preparation of this thesis is a descriptive quantitative method. This research was conducted on companies registered in 2016-2022. The data is obtained from the official website of the Indonesia Stock Exchange. The results of this study state that the age of the company does not affect the speed of publication of financial statements in food and beverage subsector companies in the 2016-2021 period, because the length or absence of a company is established cannot be a reference that the company can present financial statements on time

Pembaharuan Inovasi dalam Budidaya Pisang serta Pajak Pertambahan Nilainya Septanta, Rananda; Khuzaeni, Khuzaeni; Arslan, Rijal; Nurhasan, Yunus
Jurnal PKM Manajemen Bisnis Vol. 5 No. 2 (2025): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v5i2.1444

The increasing need for sustainable food sources and economic empowerment in underprivileged communities has become a critical concern, especially in urban areas like South Tangerang. In response, a community service program titled "Training on Banana Cultivation and Optimization of Its Economic Value" was conducted at the Pondok Miri Orphanage Foundation. This initiative aimed to enhance the agricultural knowledge and entrepreneurial skills of 41 students from the orphanage by introducing banana cultivation techniques and strategies to maximize its economic potential. Held in April 2025, the activity was carried out by 10 lecturers from Pamulang University using a combination of methods, including material presentation, group discussions, and practical training in planting and marketing. The results indicated a significant improvement in participants’ understanding of sustainable farming practices and their ability to identify and leverage economic opportunities through banana-based products. This program not only fostered environmental awareness but also laid the groundwork for future micro-business development among the youth.

Pengelolaan Pemanfaatan Nanas yang Ramah Lingkungan dengan Sistem Pengujian Pengendalian Kas Ramdani, Chaeru Syahru; Nurhasan, Yunus; Sahara, Lia Ira; Septanta, Rananda
Jurnal PKM Manajemen Bisnis Vol. 5 No. 2 (2025): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v5i2.1445

The lack of access to practical knowledge about environmentally sustainable resource utilization and basic financial management among underprivileged students highlights the need for educational outreach programs. In response, a community service activity was carried out at the Pondok Miri Orphanage Foundation in South Tangerang, targeting 50 students as participants. This initiative, organized by 10 lecturers from Pamulang University, aimed to improve the students’ understanding of eco-friendly pineapple processing and introduce them to a simple cash control testing system. The program was structured into three main stages: preparation, implementation, and reporting. The methods applied included interactive lectures, group discussions, and hands-on practice sessions. Through this approach, participants were trained to process pineapples into environmentally sustainable products while learning to track basic financial transactions related to production. The results showed increased participant engagement, improved knowledge, and practical skills in both sustainable processing and cash management. Feedback from the participants and the foundation was overwhelmingly positive, indicating the relevance and impact of the training. This community service not only delivered essential life skills but also contributed to the empowerment and self-reliance of orphaned and underprivileged youth.

Budidaya Tanaman Buah Jambu Demi Masyarakat yang Lebih Baik Septanta, Rananda; Nurhasan, Yunus; Hidayat, Raden Ai Lutfi; Ramdhani, Chaeru Syahru
Jurnal PKM Manajemen Bisnis Vol. 4 No. 2 (2024): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v4i2.757

Red guava leaves are a type of medicinal plant that has many health benefits, including treating diarrhea in young children, reducing bad cholesterol (LDL) levels, preventing cancer, healthy skin, treating hair loss, treating gum disease, and a natural cure for diabetes. . The purpose of this community service is to provide information on how to increase the potential of natural resources located in Pamulang, which is an area that has quite high potential in the guava plant business in general, but currently it has not been utilized optimally by the local community at this time. Most of the guava plants that are produced are immediately sold individually without knowing the harvest that is consumed. This is due to a lack of innovation from the local community. Therefore, guava cultivation is one way that can be done by harvesting quite small or large areas of land that can be put to good use, maintain nutritional value, and increase economic value. With this cultivation empowerment, it is hoped that it can help improve the economy of the Pamulang community and take advantage of the harvest of guava plants for social welfare which is more durable to give rise to various innovations in guava processing itself in a sustainable manner.

Pengaruh Umur Perusahaan, Profitabilitas Dan Masa Perikatan Audit Terhadap Kecepatan Publikasi Laporan Keuangan Septanta, Rananda; Nurhasan, Yunus; Arslan, Rijal; Eko Ari Wibowo, Muhammad
GEMA EKONOMI Vol 12 No 3 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Fulfillment activities in the adjustment of standards and procedures applicable in Indonesia, auditors need time in completing the audit. If the auditor does not have the accuracy, accuracy and expertise in auditing. This affects the length of audit completion which is getting longer. This also has an impact on the publication of the company's financial statements which results in the quality of the financial statements will decrease, especially the reliability and relevance of the information. This study aims to determine the effect of the company's age, profitability and audit engagement period on the speed of publication of financial statements. The research model used in the preparation of this thesis is a descriptive quantitative method. This research was conducted on companies registered in 2016-2022. The data is obtained from the official website of the Indonesia Stock Exchange. The results of this study state that the age of the company does not affect the speed of publication of financial statements in food and beverage subsector companies in the 2016-2021 period, because the length or absence of a company is established cannot be a reference that the company can present financial statements on time

Akuntabilitas Keuangan: Komitmen Yayasan Pendidikan Islam Terpadu Tajaul Karomatu Pagedangan Tangerang Kepada Stakeholder Mardiana, Sri; Nurhasan, Yunus; Widiyanti, Selvy Dwi
AMANAH MENGABDI Vol. 2 No. 2 (2025): AMANAH MENGABDI
Publisher : YAYASAN PENDIDIKAN MULIA BUANA (YPMB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70451/pkm.v2i2.712

Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkan akuntabilitas keuangan Yayasan Pendidikan Islam Terpadu Tajaul Karomatu Pagedangan Tangerang melalui peningkatan kompetensi SDM dalam penyusunan laporan keuangan, implementasi standar akuntansi, pembangunan sistem kontrol internal, dan peningkatan transparansi kepada stakeholder. Metodologi pengabdian dilaksanakan melalui lima tahapan yaitu workshop standarisasi laporan keuangan, pelatihan teknis penyusunan laporan dengan metode teori dan praktik, pendampingan dan coaching intensif selama dua bulan, penyusunan Standard Operating Procedure (SOP) keuangan secara kolaboratif, serta evaluasi melalui wawancara, Focus Group Discussion, dan analisis dokumen. Hasil kegiatan menunjukkan peningkatan pemahaman peserta, penurunan tingkat kesalahan pencatatan dalam pembuatan Laporan Keuangan, terbentuknya SOP keuangan dengan tingkat pemahaman staf 90%, publikasi laporan keuangan yang meningkatkan transparansi, serta peningkatan kepercayaan stakeholder ditandai pertambahan donatur sebesar 15%. Kegiatan ini berhasil membangun fondasi akuntabilitas keuangan dengan komitmen keberlanjutan melalui pembentukan tim audit internal dan rencana adopsi software akuntansi.

Pengaruh Moralitas Pajak, Good Governance dan Budaya Pajak terhadap Kepatuhan Wajib Pajak Saga, Baharudin; Nurhasan, Yunus; Septanta, Rananda; Khuzaeni, Khuzaeni
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 1 (2026): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v9i1.1350

Taxpayer compliance is a critical factor in ensuring the effectiveness of tax revenue collection and supporting national development. However, in practice, many taxpayers fail to fulfill their obligations voluntarily due to limited awareness, distrust in government institutions, and insufficient internalization of tax-related norms. This study aims to examine the influence of Tax Morality, Good Governance, and Tax Culture on taxpayer compliance. The research employed a quantitative approach with a survey method, conducted at the Primary Tax Office of Pondok Aren, South Tangerang. The study population consisted of individual taxpayers, with a sample of 100 respondents selected through a simple random sampling technique. Data were collected using structured questionnaires with closed-ended Likert-scale questions and analyzed using multiple linear regression with SPSS version 27. The results indicate that tax morality does not significantly affect taxpayer compliance, suggesting that individual ethical awareness alone is insufficient without external support. In contrast, good governance and tax culture have a significant positive effect, highlighting the importance of transparency, accountability, and social norms in fostering voluntary compliance. Simultaneously, the three variables collectively show a significant impact on taxpayer compliance, emphasizing the necessity of integrating individual ethics, effective governance, and a strong tax culture to achieve higher compliance levels. These findings imply that fiscal policies should prioritize improving governance practices and promoting tax culture education to enhance taxpayer adherence.

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